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Home » US Law » 2022 New York Laws » Consolidated Laws » RPT - Real Property Tax » Article 6 - Assessment of Special Franchises » 622 – Special Franchise Assessments Subject to All Taxes.

§ 622. Special franchise assessments subject to all taxes. All taxes and special ad valorem levies for county, city, town, village, school or special district purposes shall be imposed on the final assessment of each special franchise.